An Estimation of Laffer Curve in Iran: A Non-Linear Approach

Document Type: Research Paper

Authors

Abstract

Laffer curve indicates relationship between tax rate and tax income. The aim of this paper is estimating of laffer curve in Iranian economy. To do so, we have used threshold regression method. Empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax rate is high (the threshold value is larger than 0.0848), tax rate and tax income have a significant negative relationship. 

Keywords


Article Title [Persian]

برآوردی از منحنی لافر در ایران: یک رویکرد غیرخطی

Authors [Persian]

  • هانیه صداقت کالمرزی
  • میر حسین موسوی
Abstract [Persian]

منحنی لافر نشان‌دهنده ارتباط بین نرخ مالیات و درآمدهای مالیاتی است. هدف از این مقاله، برآورد نمودن منحنی لافر در اقتصاد ایران است. برای انجام این هدف، از روش رگرسیون آستانه­ای استفاده شده است. نتایج برآورد مدل نشان می‌دهد تا زمانی‌که نرخ مالیات کم است (نرخ مالیات کمتر از 0848/0 )، نرخ مالیات و درآمدهای مالیاتی ارتباط مثبت و معنی­داری با یکدیگر دارند اما زمانی‌که نرخ مالیات زیاد است (نرخ مالیات بیشتر از 0848/0)، نرخ مالیات و درآمدهای مالیاتی ارتباط منفی و معنی­داری دارند.

Keywords [Persian]

  • منحنی لافر
  • رویکرد رگرسیون آستانه‌ای
  • ایران
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